PENGARUH AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT

Authors

  • dewi kartika uin suska riau
  • Sonia Sischa Eka putri Universitas Islam Negeri Sultan Syarif Kasim Riau

Keywords:

Kualitas audit, audit tenure, reputasi auditor, ukuran perusahaan, komite audit

Abstract

This research aims to determine the influence of audit tenure, auditor reputation, company size, audit committee and audit fees on audit quality (empirical study of mining companies listed on the Indonesia Stock Exchange 2018-2022). The sample in this research is a mining company with the sampling technique used is purposive sampling so there are 18 samples with 5 years of observation (90 observation data). The analysis technique was carried out using logistic regression analysis techniques using the SPSS 29 application. The research results showed that partially only the Audit Tenure and Auditor Reputation variables had a significant effect on Audit Quality. Meanwhile, the variables Company Size, Audit Committee, and Audit Fee have no effect on Audit Quality. The R2 test results show 22.4%.

Published

2024-07-18